83000641 - Laserfiche WebLink

Browse

} , ;~ ~~ 3 s ... ~ ~ ~ ~ ~ a m ~`~_ ~: m ~. n - m x 0 9 a ? 3 0 Excerpts from Irttmnl 8evenue Cade Sec. 6321. Lien Far Taxes. u any person :fabre to pay arty tax neglects or refuses to pay itle same after tlemantl, the amWni (tnclumng any mtefe5t. additional attiount, adtlnion to Iaz, or as5ES5able penalty. together with any costs that may accrue in additwn tnere!o) snan oe.a-aan in favor ottne untied States upon ail property and rights to-prpperty, whether real pr personal. belcngmg tb such porspn. Sec. 6322. Period Ot Lien. Dnless another date IS SpeClfi[atly trseC bV !a•.r. the hen Im- posetl Dy secbon 632t shau arse a4the-Dine th¢ assessmem is matle and shdd conWnte unDUhe nabany for ma amount sa assessed icr a iudgtn^m 2gair!sf the taxpayer ans!ng out of such fiabiery}!s satisfied mmcemea unen!weeabie by rEasen at lapse of nine. Sec. 6323. Validity and Priority Rgainst Certain Persons. ;at Purchasers. NoWers Ot SecurRy Interests. Mechanic's Lienors, And Judgment Lien Creddars.-Toe lien!mpp5etl by S¢C[en 63.'1 shall not DE valitl as against any purchaser, h¢loer of a security Interest. meChann;~5 iienor, pf iudgmem Ilan crEtliter pnl:l nG[!C¢ therein wh!cn mEels the regwrements e! =_absomion I`} ray Deen bled Dy the Secretary (bl Proteetiotr far Cerhin irtterests Even Though Notice Fded.-Even tnouah nmrc¢ el a oen enposed Dv seo lion 63?t has Deen tiled, such oen Shan not oe vand- ;ti Pace for fMag Notice: FDtm.- tit Plaee For Filing -The nonce referred io m sup- SeCiiRn (a) iRah DB I;Ied- (Aj Untler State Laws.- (!} Rent Properri--!n ut¢ case o! !ea! property, m one office wdhm the State tar too county, or tines Dbverpmen- tal suDdimntn). as designated by lire Wws of such Stare, !n which the property au0ieeF'to me lien is snuateU; arro (ii? Perwnal Property,-in Me case of personal proper ty, whmner tarpiDre or inangrDie, in one mitts vnnnn the . Stam.(or the.cmnty, a p[q&.1Waemmentel SuDmvismgi. as designated Dy ~ire!avrs m such State, m wmbn rite Oro- perry sutpeci to the Isn is sheeted; or tRl WiU Clerk Of District Coon.-in lire ottrce or Ine Cleric m the united States tlistnm court for the jumcial ostrtm Nr vMCh the property suDjrxt ro rien u situated, whenever the Site tgs scat DY law designated one office wDicn meal the requkert!ents of subparagraph IA); cr Z A O m x r Enterer) as i~ocument Nq. 83,,.,,. 0 0 6 41 ,~ _ ~~~ ~~ ~ ~ s ST,~TE~tJ~~ SK,t j SS N 83 FEB 9 AID 10 I 1 Q m /~~ .~~-~- ~.-~._A.~.~.. (C) WRh Recmtler Dt Deeds Or the District pf Columbia.-In the office of the Recorder pf Deeds of the District a! GWUmbN, if the prpperty wblec: to th¢ den s sduated in the D!sirict of Columbia ;2} SINS Of Property Suhlect ?p UEn.-For purposes at paragraphs ! t r and I;) prcaerty snan De dezmep iD be souatea- ;A) Real Property.-in tn¢ czse of real p~ppeM at Its physical location-, or iB} Personal Property -.n the case of personal ~roperry, whether tangible pr Intang!ble, z; :hE res,oence of !hE taxpayer at ;he time the nonEE c. Ilen s nlad purposes ei aaagrzan ;_:I B! ine les,dencE e c'vrppfdtron Gr pdRnetShip 5ndi{ Ce deemep to be the pfaC¢ ai winch the pnnmpal execunv¢ othce G. the Du5+n25s .5 leafed. and ;ha res!dence of a taxpayer whose residence :s w,inout iRe United States Shan. CP. deemed iC ?P in Ine D:StrICt Gt ~GiWrd43 ". ~1 Ferm -:n,¢!i~rm eon ~pn;P.n; Gr .nE n"~.o :nt~`!~d iG In 5llD5¢Ctlpn ial 5!'~an be pr¢SCnbEp Ot fr~a SeC%¢tary ~nCn npt!ce shall DE va1,G nptw?n5ramm~G any Jiner pr G:rSi G" d aw r¢garping the form o• con±a^t of a ~~mme a' oen g. getRing Of Notice--~.~r propose a. ms sachan- General Rule.-Cmess _ oen , ratlleb m me manner cress mac m paraarape (2; Dunng me 'eCU6ad reifiCg p¢r!oc such ..^.nRe m nEn sR:h be iredteC as t,tetl pit the tlala bit 'wnwn n ~ niEd ,Ir•. a:Cp'panCE won SL•n5¢Ci!On till attEV IRE expiratipr! Df Stdn IE`:!iing par!od t=) Plea For FRing.-p Honed p! I,an rained nunng !rat regmr¢tl refhng perwtl snail ce afiect!ve only- A; ;t such rtat~e of iron !s sable' :n !ae un,ce !n. wroth the p^br !:R?IC¢ m pen was tu¢d'. Lnd IBt in amr case !n wn!cn gD days ur :acre nods to ine date of a settling m MhLY of Ilea ugder wDpamgmph iAy. ine Secretary recewed carmen !nlnrrrat!Cn im the manner presatDad m reguWirans usual oy the Szctetaryr roncern- mg a change in the taxpayer s res!tlence. !i a rawe of such lien !s also filed m accordarmx with subs¢cimn tt1 In ina State +n winch such reswende !s Iecatetl t....~. (3) Required Rsrditrg Period.-rn the case of any notice at lien. the-term "required-retiring period" rrwans- (A) me one-year periotl entling 30 days after the exp!raiion pt 6 years aver the tlate of the assessment of the tax. and 181 the one-year periotl ending with the ¢xpiratipn s 6 years after the Close of me prixetling requiretl aetihng- Period far such omits of lien. Sec. 6325. Release Ot Lien Or Dis- charge Of Property. ~ai Release Of Lien.-SuDieci to such ragulanans as the Secretary may praSCnDe. ina Secretary seaD'ssue a cenifipate M retEaSe of any oen !mpose0 with respect tp any :,.lemal revenue tax ;:ot later than 30 days after the day on wniCR- '~? L!a6uity Sabsfietl ar unenforceable.-Toe Secretary Ines ;oat the Ilamery for me amount assessed, together with ~~nterest :n respect merem. has Deen Puny sat+5fie0 0l no's become teoa!IV unanforceaeie- or I:I BGno AfGepten -There IS lurniSnEd In iflE secretary zoo accep;ep by him a band ;hat Is conditioned ..o ;na payment c! the amount assessetl. together with alt u~t=rest In resaapt iner¢pt, wltn!n the t!me prESCRd¢tl Dy IdW -Inc!uding dint axiens!on of such nmet. and that Is !n actor -a3 d¢ Kolb SpGh r¢gUlr¢m¢ni5 relating ip (EfRlS. Cpndlt!bnS. and term pf Ine Dpntl and 5pret!es Iherepn. a5 may bE speulred py such regu!allons. Sec. 6103. Confidentiality and dis- closure of returns anti return in#ormation. (k) Disclosure at Certain fleturns and Return Information for Tax Administration Purposes.- !2! Rrsciosure_ of atpaum m omstandmg nee-n a notice e' !reo has Deen tiled Dursuanl to section 63231q. Ine amount m the eutstantlmg obbgatmn secured Dy such Iren may Oe tlisciosetl to any person woo turnisnes satisfactory Konen evwence that tie has a tight m In¢ property subfect to such oen e! intends to pbtam a tight m such Rroperty. Z 0 \o